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    题名: 德國律師有限責任執業型態之研究
    A Study on Lawyer`s Practice Type of Limited Liability in Germany
    作者: 姜世明
    Shen, Chung-Lun
    贡献者: 法律系
    关键词: 律師;律師合夥;律師有限責任公司;律師股份有限公司
    lawyers;law firm (limited liability partnership;limited liability company, or corporation)
    日期: 2018-06
    上传时间: 2022-12-27 09:06:12 (UTC+8)
    摘要: 律師之執業型態，傳統上，主要為個人事務所、合夥事務所（合夥）、合署辦公（合署）及受僱律師等。但自上世紀末，在德國及奧地利，對此已有更廣闊之發展。其在執業型態上乃更具多元性，除傳統之獨資個人律師、受僱律師、律師與律師間之合署辦公及民法上律師與律師間成立合夥關係外，同業與同業間、同業與異業間之合作執業關係，已呈現具開放性之法制度發展狀態。例如，對於律師與律師、專利律師、稅務顧問、稅務代理人、會計師等類自由業者亦可聯合執業，德國聯邦律師法乃明文承認此類自由業者之執業結合。此一結合關係主要係民法上合夥及夥伴合夥。然另外在德國、奧地利，亦在一定條件下承認律師有限責任公司（Rechtsanwalts-GmbH）及律師股份有限公司，甚至兩合公司等類執業型態。就此，在德國曾有激烈論爭，因其涉及律師本質問題，其如何設定條件始能確保律師獨立性，即為此問題考慮重點。此在本文中將逐一介紹及說明。
    Traditionally, the business model of lawyer includes personal law office, partnership, office lawyers and employed lawyers. Since the end of the last century, however, the way has become broadened both in Germany and Austria. In addition to those mentioned above, it appears that cooperation either of same-kind industries or cross different industries are developed with legal acceptance. The Federal Lawyers` Act (Bundesrechtsanwaltsordnung, BRAO), for example, allows the joint practice of lawyers and other specialists such as patent lawyers, tax consultants, tax affair agents, accountants or auditors. Limited liability company, corporation, even joint liability company are also recognized as business model of lawyers under certain circumstances in Germany and Austria, which consequently raised violent debates in light of the independence nature of lawyers. Relevant issues will be discussed in turn.
    關聯: 律師法學期刊, 創刊號, pp.63-75
    数据类型: article
    显示于类别:[法律學系] 期刊論文

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